CASSUTO v. C.I.R.

Nos. 271, 463, Dockets 90-4046, 90-4052.

936 F.2d 736 (1991)

Isadore CASSUTO and Thalia Cassuto, Petitioners-Appellees, Cross-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, Cross-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 26, 1991.


Attorney(s) appearing for the Case

Kimberly S. Stanley, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., Tax Div., Dept. of Justice, Gary R. Allen, Gilbert S. Rothenberg, of counsel), for respondent-appellant, cross-appellee.

Arnold Y. Kapiloff, New York City (Walker, Walker & Kapiloff, P.C., of counsel), for petitioners-appellees, cross-appellants.

Before VAN GRAAFEILAND and WALKER, Circuit Judges, and DEARIE, District Judge.


WALKER, Circuit Judge:

Isadore and Thalia Cassuto appeal from a judgment of the United States Tax Court (Thomas B. Wells, Judge) that denied them attorneys' fees under 26 U.S.C. § 7430 for preparing a Petition in Tax Court disputing a Letter of Deficiency issued to them for the year 1981, while awarding fees for preparing similar Petitions for the years 1980 and 1982. Because we believe that the Tax Court did not abuse its discretion in finding the position...

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